Abstract
Determinants of Voluntary Human Capital Information Disclosure: Evidence from Deposit Money Banks in Nigeria
Highlights
The role human capital component of intellectual capital pays in any organization is very critical
Drawing on signaling and proprietary cost theories, this paper explores the drivers of voluntary human capital information disclosure
The study results indicate that whereas profitability has insignificant positive effect on human capital disclosure, size and human capital performance have significant positive effects on human capital disclosure. These results suggest that efficient banks are wont to disclosure human capital information in their annual reports
Summary
The role human capital component of intellectual capital pays in any organization is very critical. Companies have other possibilities or ways of reporting on its human capital and many other intangible resources, and this is normally done by means of qualitative and partially quantitative approach (Möller et al, 2011), which is often known and identified as voluntary human capital information disclosure. This voluntary human capital information disclosure, according to Aggarwal and Verma (2020), is capable of reducing
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